Zehri, Fatma, and Jamel Chouaibi. “Adoption Determinants of the International Accounting Standards IAS/IFRS by the Developing Countries”. Journal of Economics, Finance and Administrative Science 18, no. 35 (December 30, 2013): 56–62. Accessed November 22, 2024. https://revistas.esan.edu.pe/index.php/jefas/article/view/201.